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Chapter CH98150

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH98150
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

We may charge a penalty where a person

  • makes an unauthorised issue of an invoice showing or including VAT, see CH91350, or
  • misuses a product listed at CH91500 in a way that attracts a higher amount of excise duty, see CH91400, or
  • handles goods on which excise duty is unpaid and not deferred, see CH91550, or
  • has a reasonable excuse for one of these wrongdoings which they do not remedy without unreasonable delay after the excuse has ended, see CH92400. This failure effectively transforms the wrongdoing into a non-deliberate one.

In each case, the law refers to the action or inaction of the person, alone.

Agents

Where an agent is acting for the person (P) the scope of those provisions is widened.

P may be charged a penalty where

  • the unauthorised issue of an invoice showing or including VAT was made by another person acting on P’s behalf, or
  • the misuse of the product was by a person acting on P’s behalf, or
  • the handling of the goods...

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